Tax Analysts' Tax History Project: Article Archivehttp://www.taxhistory.org/www/website.nsf/Web/Readings?OpenDocument
Research, analysis, and commentary on tax history and contemporary tax debates.en-usCopyright 2015, Tax AnalystsTue, 31 Mar 2015 00:00:01 -0400Tue, 31 Mar 2015 00:00:01 -040060http://www.taxhistory.org/www/website.nsf/main_logo_medium.gifTax Analysts' Tax History Project: Article Archivehttp://www.taxhistory.org/www/website.nsf/Web/Readings?OpenDocument
Tax History: Did Americans Invent Soak-the-Rich Taxation?http://www.taxhistory.org/thp/readings.nsf/ArtWeb/30058132ED92290885257D1B0041C877?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument30058132ED92290885257D1B0041C877Thu, 24 Apr 2014 00:00:01 -0400Tax History: Harry Truman's Tax Returns Have a Story to Tellhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/1C91AC0FA1A9E39E85257D1B0041C876?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument1C91AC0FA1A9E39E85257D1B0041C876Thu, 10 Apr 2014 00:00:01 -0400Tax History: The Love-Hate Relationship With the Standard Deductionhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/FD4865793851996185257D1B0041C875?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentFD4865793851996185257D1B0041C875Thu, 27 Mar 2014 00:00:01 -0400Tax History: Why We Tax Everyone on Everythinghttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/3AF72D29CABEB75085257D1B0041C874?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument3AF72D29CABEB75085257D1B0041C874Thu, 13 Mar 2014 00:00:01 -0400Tax History: The Terrible, Horrible, No Good, Very Bad Filing Season of 1914http://www.taxhistory.org/thp/readings.nsf/ArtWeb/49D099A63AC2337585257C91007C77A2?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument49D099A63AC2337585257C91007C77A2Thu, 20 Feb 2014 00:00:01 -0400Tax History: Complexity: The Original Sin of the Income Taxhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/BE068F6013EC9E9C85257D1B0041C873?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentBE068F6013EC9E9C85257D1B0041C873Thu, 30 Jan 2014 00:00:01 -0400Tax History: Tax Reform Has Leaders, but No Followershttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/79E640B8054B876D85257D1B0041C872?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument79E640B8054B876D85257D1B0041C872Thu, 16 Jan 2014 00:00:01 -0400Tax History: Is the VAT a Career Killer for Politicians?http://www.taxhistory.org/thp/readings.nsf/ArtWeb/21804E04DAC2A47B85257D1B0041C871?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument21804E04DAC2A47B85257D1B0041C871Thu, 12 Dec 2013 00:00:01 -0400News Analysis: The Tax Pros and Cons of Being a Communisthttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/ABCE702270CFC41E85257D1B0041C870?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentABCE702270CFC41E85257D1B0041C870Mon, 25 Nov 2013 00:00:01 -0400Tax History: How Congress Broke the Gas Taxhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/1B663ACC1F6D710F85257D1B00412409?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument1B663ACC1F6D710F85257D1B00412409Thu, 31 Oct 2013 00:00:01 -0400Tax History: Can the 14th Amendment Fix Everything?http://www.taxhistory.org/thp/readings.nsf/ArtWeb/D59F21D284ECDF8F85257D1B0041C86F?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentD59F21D284ECDF8F85257D1B0041C86FThu, 10 Oct 2013 00:00:01 -0400Tax History: Original Intent and the Revenue Act of 1913http://www.taxhistory.org/thp/readings.nsf/ArtWeb/C82515A4B6B7A24C85257D1B0041C86E?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentC82515A4B6B7A24C85257D1B0041C86EThu, 26 Sep 2013 00:00:01 -0400Tax History: Is Regressive Taxation the Best Response to Inequality?http://www.taxhistory.org/thp/readings.nsf/ArtWeb/4FADB3053770610885257D1B0041C86D?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument4FADB3053770610885257D1B0041C86DThu, 19 Sep 2013 00:00:01 -0400Republicans Once Hated Debt Even More Than Taxeshttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/49EE87767A05B25F85257BE400723DFD?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument49EE87767A05B25F85257BE400723DFDThu, 5 Sep 2013 00:00:01 -0400Can Debt Ceiling Debates Be Useful?http://www.taxhistory.org/thp/readings.nsf/ArtWeb/00088E9004C5C23685257BE400723DFC?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument00088E9004C5C23685257BE400723DFCThu, 22 Aug 2013 00:00:01 -0400Should We Tax Advertising?http://www.taxhistory.org/thp/readings.nsf/ArtWeb/E6C2E18E1E011AF485257BE400723DFB?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentE6C2E18E1E011AF485257BE400723DFBThu, 8 Aug 2013 00:00:01 -0400Who Stands for the Public Tax Interest?http://www.taxhistory.org/thp/readings.nsf/ArtWeb/EFD0D3971AD5E89985257BE400723DFA?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentEFD0D3971AD5E89985257BE400723DFAThu, 18 Jul 2013 00:00:01 -0400Abraham Lincoln Paid Income Taxes -- but He Didn't Have tohttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/4481BB3C2C09C77C85257BE400723DF9?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument4481BB3C2C09C77C85257BE400723DF9Tue, 2 Jul 2013 00:00:01 -0400Why Did Congress Exempt Social Welfare Organizations?http://www.taxhistory.org/thp/readings.nsf/ArtWeb/CFFB1CE42BEFA8B285257BE400723DF8?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentCFFB1CE42BEFA8B285257BE400723DF8Thu, 13 Jun 2013 00:00:01 -0400The Elements of Tax Reformhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/E6CAB123F22B939E85257BE400723DF7?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentE6CAB123F22B939E85257BE400723DF7Tue, 4 Jun 2013 00:00:01 -0400IRS Stalking of Political Groups Under Kennedy and Nixonhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/27A19EA9C14AE4C085257BE400723DF6?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument27A19EA9C14AE4C085257BE400723DF6Tue, 14 May 2013 00:00:01 -0400The Birth of Tax Day and the Tea Partyhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/B98B93FEE52F2FCF85257BE400723DF5?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentB98B93FEE52F2FCF85257BE400723DF5Thu, 11 Apr 2013 00:00:01 -0400Peas in a Pod: Mellon, Coolidge, and the Revenue Act of 1924http://www.taxhistory.org/thp/readings.nsf/ArtWeb/E259B14C1AA263CE85257BE400723DF4?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentE259B14C1AA263CE85257BE400723DF4Thu, 4 Apr 2013 00:00:01 -0400Playing Fast and Loose With Lessons From the 1950shttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/E2F8A38199247E6385257BE400723DF3?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentE2F8A38199247E6385257BE400723DF3Thu, 21 Mar 2013 00:00:01 -0400The Political Bankruptcy of Keynesianismhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/3C247EF3CDD8C64E85257BE400723DF2?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument3C247EF3CDD8C64E85257BE400723DF2Thu, 14 Mar 2013 00:00:01 -0400The Wrong Way to Soak the Richhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/5E5DF51BA3A518B985257BE400723DF1?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument5E5DF51BA3A518B985257BE400723DF1Thu, 28 Feb 2013 00:00:01 -0400Stanley Surrey Knew a Thing or Two About Loopholeshttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/05B6E5635C931F6F85257B160048DD4D?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument05B6E5635C931F6F85257B160048DD4DThu, 7 Feb 2013 00:00:01 -0400The Tea Party and the Small Business of Tax Reformhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/13F523A6F7A9EDD285257B160048DD4C?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument13F523A6F7A9EDD285257B160048DD4CThu, 24 Jan 2013 00:00:01 -0400Failed Discipline and Planned Disastershttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/7404333261CAB1EC85257B160048DD4B?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument7404333261CAB1EC85257B160048DD4BThu, 10 Jan 2013 00:00:01 -0400How the Charity Deduction Made the World Safe for Philanthropyhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/972168BEA0B68D8585257B160048DD4A?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument972168BEA0B68D8585257B160048DD4AThu, 13 Dec 2012 00:00:01 -0400The Deliberate Creation of the Most Expensive Tax Preferencehttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/67493CA6B837EDF285257B160048DD49?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument67493CA6B837EDF285257B160048DD49Thu, 6 Dec 2012 00:00:01 -0400Should the FICA Tax Earnings Cap Be Eliminated?http://www.taxhistory.org/thp/readings.nsf/ArtWeb/7225BE7DC19D784185257B160048DD48?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument7225BE7DC19D784185257B160048DD48Tue, 20 Nov 2012 00:00:01 -0400Opinion: A Divided Congress Can Be Good for Tax Policyhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/DA863EF6E98B115185257AC6006BC243?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentDA863EF6E98B115185257AC6006BC243Thu, 15 Nov 2012 00:00:01 -0400Opinion: Obamacare, the IRS, and the End of Privacyhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/5819F3F7A85082BA85257AC6006BC242?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument5819F3F7A85082BA85257AC6006BC242Thu, 1 Nov 2012 00:00:01 -0400Opinion: We Still Need the Lousy Payroll Tax Cuthttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/B0EFE2C197ED42E585257AC6006BC241?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentB0EFE2C197ED42E585257AC6006BC241Thu, 25 Oct 2012 00:00:01 -0400Opinion: Soak the Poor to Make the Rich Happy?http://www.taxhistory.org/thp/readings.nsf/ArtWeb/B3F0ADFA1AAF506D85257AC6006BC240?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentB3F0ADFA1AAF506D85257AC6006BC240Thu, 4 Oct 2012 00:00:01 -0400The Laffer Curve, Part 3http://www.taxhistory.org/thp/readings.nsf/ArtWeb/AAA36A918512355985257AC6006BC23F?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentAAA36A918512355985257AC6006BC23FTue, 25 Sep 2012 00:00:01 -0400News Analysis: Romney's Tax Rate Lower Than Any President's Since Nixonhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/ED45FC32A0D1A3A785257AC6006BC23E?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentED45FC32A0D1A3A785257AC6006BC23ETue, 25 Sep 2012 00:00:01 -0400Tax History: Soaking the Rich for Fun and Profithttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/4AFA98A9233FB63B85257AC6006BC23D?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument4AFA98A9233FB63B85257AC6006BC23DThu, 20 Sep 2012 00:00:01 -0400News Analysis: Why Repealing the 16th Amendment Probably Wouldn't Matterhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/E3A711293C13EF8685257A8500487713?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentE3A711293C13EF8685257A8500487713Thu, 13 Sep 2012 00:00:01 -040040 Years: View From the Top: Former IRS Commissioners Remember the Jobhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/E1FEEF8B2389C63385257AC6006BC23C?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentE1FEEF8B2389C63385257AC6006BC23CTue, 11 Sep 2012 00:00:01 -0400Tax History: Who Pays? It Depends on the Agendahttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/389353AF296F876085257A8500470B5F?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument389353AF296F876085257A8500470B5FThu, 6 Sep 2012 00:00:01 -0400News Analysis: Tax Troubles of the Rich and Famous, 1930s Editionhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/939A4C4A516A862785257A8500470B5E?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument939A4C4A516A862785257A8500470B5EThu, 23 Aug 2012 00:00:01 -0400Tax History: Tax Limitation Amendments in the Reagan Erahttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/CA96A03CD43930E285257A8500470B5D?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentCA96A03CD43930E285257A8500470B5DThu, 2 Aug 2012 00:00:01 -0400Tax History: The Nearly Successful Campaign to Gut the Income Taxhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/35D726682FD157D385257A8500470B5C?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument35D726682FD157D385257A8500470B5CThu, 26 Jul 2012 00:00:01 -0400News Analysis: What Would Nixon Do? Tricky Dick's Lessons on Tax Disclosurehttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/7B3E200D06A1B4E585257A8500470B5B?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument7B3E200D06A1B4E585257A8500470B5BWed, 11 Jul 2012 00:00:01 -0400News Analysis: When Taxing the Rich, How Much Is Enough?http://www.taxhistory.org/thp/readings.nsf/ArtWeb/5325BAFF27656BAB85257A8500470B5A?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument5325BAFF27656BAB85257A8500470B5AThu, 21 Jun 2012 00:00:01 -0400News Analysis: The Pitfalls of Comparative Tax Analysishttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/E14A37F7EAC4704285257A8500470B59?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentE14A37F7EAC4704285257A8500470B59Thu, 14 Jun 2012 00:00:01 -0400News Analysis: Throwing 'Nazi' Into the Tax Policy Debatehttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/9437EFC18507A09F85257A8500470B58?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument9437EFC18507A09F85257A8500470B58Thu, 24 May 2012 00:00:01 -0400News Analysis: Are You Sure? Uncertainty, Taxes, and Recoveryhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/8372ADF72A68D25E85257A8500470B57?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument8372ADF72A68D25E85257A8500470B57Thu, 10 May 2012 00:00:01 -0400News Analysis: It's the Fairness, Stupidhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/A8566CEF162AE9E485257A8500470B56?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentA8566CEF162AE9E485257A8500470B56Thu, 3 May 2012 00:00:01 -0400America's Sovereign Debt Crisis -- Been There, Done That in 1812http://www.taxhistory.org/thp/readings.nsf/ArtWeb/49742C526A56F92C85257A21006ABE76?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument49742C526A56F92C85257A21006ABE76Thu, 26 Apr 2012 00:00:01 -0400News Analysis: Should Taxes Promote Fairness or Growth?http://www.taxhistory.org/thp/readings.nsf/ArtWeb/275D41B5296E419885257A8500470B55?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument275D41B5296E419885257A8500470B55Thu, 19 Apr 2012 00:00:01 -0400News Analysis: Obama's Job Creation Tax Credit: Cool Idea, Bad Policyhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/43E7B2575EC7681B852579C20073FD3A?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument43E7B2575EC7681B852579C20073FD3AThu, 16 Feb 2012 00:00:01 -0400News Analysis: Getting Over Government's Revolving Doorhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/FA6ABE3DDF54E7EC852579C20073FD39?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentFA6ABE3DDF54E7EC852579C20073FD39Thu, 2 Feb 2012 00:00:01 -0400News Analysis: Let's Make Tax Disclosure Mandatory for Candidateshttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/45F924107D5CD7F9852579C20073FD38?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument45F924107D5CD7F9852579C20073FD38Thu, 26 Jan 2012 00:00:01 -0400News Analysis: Romney Returns Show Wealth Should Be Taxed Like Workhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/A103A627ADC8C3E2852579C20073FD37?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentA103A627ADC8C3E2852579C20073FD37Tue, 24 Jan 2012 00:00:01 -0400Bartlett's Not-So-Familiar Quotationshttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/F4CC81F9C90020F085257990004834CF?OpenDocumentBruce Bartlett is every liberal's favorite conservative. In 2006 he published Impostor, a scathing indictment of President George W. Bush that earned him immediate exile from the ranks of the Republican faithful. Liberals responded with the kind of warm embrace reserved for apostates from the other side.http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentF4CC81F9C90020F085257990004834CFThu, 19 Jan 2012 00:00:01 -0400News Analysis: Forget Buffett -- What About a Romney Rule?http://www.taxhistory.org/thp/readings.nsf/ArtWeb/AEEC9CAC8F773DD7852579C20073FD36?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentAEEC9CAC8F773DD7852579C20073FD36Thu, 12 Jan 2012 00:00:01 -0400Lazy Taxpayers or Lying Politicians?http://www.taxhistory.org/thp/readings.nsf/ArtWeb/0C2CF00F29F2D4CF852579930043208A?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument0C2CF00F29F2D4CF852579930043208AThu, 5 Jan 2012 00:00:01 -0500News Analysis: Can Taxes Prevent Social Unrest?http://www.taxhistory.org/thp/readings.nsf/ArtWeb/4BE979FCCA9238A6852579C20073FD34?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument4BE979FCCA9238A6852579C20073FD34Wed, 28 Dec 2011 00:00:01 -0400News Analysis: The Durability of a Dysfunctional Taxhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/525099A8AF8CBE3C852579C200746115?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument525099A8AF8CBE3C852579C200746115Thu, 15 Dec 2011 00:00:01 -0400News Analysis: When Corporations Demanded Double Taxationhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/3CE9AC56254F41C6852579C200746114?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument3CE9AC56254F41C6852579C200746114Thu, 1 Dec 2011 00:00:01 -0400What the Civil War Can Teach Us About Tax Reformhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/64B0D510A1B87E48852579670058C93D?OpenDocument This year marks the sesquicentennial of the Civil War -- much to the delight of battle reenactors and military historians everywhere. But tax geeks should be celebrating, too, because 1861 was also a milestone in fiscal history. As the fractured American nation plunged into a fratricidal abyss, Union political leaders made time to open a new chapter in the annals of American taxation: They imposed the country's first income tax. In isolation, the income tax of 1861 was an abject failure. Mired in controversy, it languished on the law books when Treasury Secretary Salmon Chase refused to enforce it. But the political discourse surrounding its enactment -- and subsequent income levies enacted during the war -- can teach us a thing or two about the dynamics of tax reform. In particular, it drives home the role of balance and shared sacrifice in the making of tax policy.
http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument64B0D510A1B87E48852579670058C93DThu, 17 Nov 2011 00:00:01 -0400News Analysis: The Dangerous Demise of Temporary Tax Policyhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/96B77C4ED8FB5B10852579C200746113?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument96B77C4ED8FB5B10852579C200746113Thu, 20 Oct 2011 00:00:01 -04001986? Who Cares?http://www.taxhistory.org/thp/readings.nsf/ArtWeb/D5459C3F90E078AD8525792F0054E618?OpenDocumentWe're marking the wrong anniversary. Sure, it's been 25 years since the legislative anomaly known as the Tax Reform Act of 1986. But it's been 30 years since Congress approved a more lasting piece of legislation: the tax cuts of 1981. The TRA 1986 reform made profound changes to tax policy. But it did nothing to change tax politics. By contrast, the Economic Recovery Tax Act of 1981 (ERTA) transformed the political economy of federal revenue.http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentD5459C3F90E078AD8525792F0054E618Wed, 12 Oct 2011 00:00:01 -0400News Analysis: The 411 on Herman Cain's 999 Planhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/E5DFA7993FBACDBD85257928007AC493?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentE5DFA7993FBACDBD85257928007AC493Thu, 29 Sep 2011 00:00:01 -0400News Analysis: Buffett Bracket or Roosevelt Rule? Two Ways to Skin a Fat Cathttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/8F0A100925E3518885257920005F02C1?OpenDocumentWhat's the best way to extract more revenue from the rich? When President Obama formulated his "Buffett rule," he avoided that question. But it's an important one, in terms of both substance and symbolism.http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument8F0A100925E3518885257920005F02C1Thu, 22 Sep 2011 00:00:01 -0400News Analysis: Graduated Corporate Rates: Bad Idea in 1935, Bad Idea Todayhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/A349AA86DAF6998285257920005F02C0?OpenDocumentHow did we ever end up with graduated corporate rates? After all, there aren't many people willing to defend them these days. Lawmakers, of course, implicitly endorse graduation whenever they choose not to repeal it, but you would have to search long and hard for an affirmative defense of the idea. Or a compelling one.http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentA349AA86DAF6998285257920005F02C0Thu, 8 Sep 2011 00:00:01 -0400News Analysis: Buffett and Carnegie: Pity the Plutocratshttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/E5A06019E8499ABC85257920005F0E6B?OpenDocumentAfter Warren Buffett published his plan for taxing the rich, it didn't take long for someone to put the S-word in play. "Is he completely a socialist . . . playing into Mr. Obama's hands of 'Tax anybody who makes money and give it to people who don't work'?" asked Eric Bolling of the Fox Business Network.http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentE5A06019E8499ABC85257920005F0E6BThu, 25 Aug 2011 00:00:01 -0400News Analysis: Why Liberals Should Learn to Love the Debt Debatehttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/088248F6A296BF3685257920005F0E6A?OpenDocumentThe debt limit crisis is the best thing to happen to liberalism in 30 years. It's a manufactured crisis, of course. Republicans have conjured it out of thin air, convinced that it will force a radical reduction in the size of government.http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument088248F6A296BF3685257920005F0E6AThu, 28 Jul 2011 00:00:01 -0400News Analysis: Quack, Quack: Ducks on the Marchhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/A38B36DCADF2A40B852578C60059C2E1?OpenDocument Is the GOP going soft on taxes? It seems unlikely, especially given the Republican walkout on Vice President Joe Biden's debt limit talks, ostensibly in response to Democratic tax hike fever. But before House Majority Leader Eric Cantor, R-Va., bailed on Biden, he offered a hint of compromise. "We are not opposed to revenues," he told reporters. "We are just opposed to tax increases."1
That's a pretty slender reed to build a budget deal on. But in these hyperpartisan times, maybe it's enough.
Or maybe not.
http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentA38B36DCADF2A40B852578C60059C2E1Thu, 30 Jun 2011 00:00:01 -0400News Analysis: The Pale King -- Taxes, Tedium, and Transcendencehttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/5500605F4BE04566852578A8005C537F?OpenDocument Every tax professional knows the look -- that mixture of pity and dismay when you tell someone what you do for a living. Sometimes it comes with a flash of fear behind the eyes -- fear of taxes, sure, and probably fear of the IRS. But also, more profoundly, fear that you might actually talk about your job. God help us.http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument5500605F4BE04566852578A8005C537FThu, 2 Jun 2011 00:00:01 -0400Tax History: Soak the Kids: Taxes, Debt, and Intergenerational Equityhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/3D1F6FB58831905B852578A8003CF49F?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument3D1F6FB58831905B852578A8003CF49FThu, 19 May 2011 00:00:01 -0400Ronald Reagan on Tax Reform http://www.taxhistory.org/thp/readings.nsf/ArtWeb/E3513725F5259832852578720049BDE2?OpenDocumentAs talk of tax reform continues to heat up in Washington, it seems like a good time to revisit 1986. The tax reform legislation enacted that year remains one of the more remarkable legislative achievements in modern U.S. political history -- a triumph of policy over politics. Reproduced below is a radio address by President Ronald Reagan on the subject of tax reform, delivered June 7, 1986.http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentE3513725F5259832852578720049BDE2Thu, 14 Apr 2011 00:00:01 -0400Tax History: The Fifties: From Peace to Warhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/5096E87F9B0111E6852578A8003CF49E?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument5096E87F9B0111E6852578A8003CF49EThu, 31 Mar 2011 00:00:01 -0400Tax History: The Fifties: From War to Peacehttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/FE35B2AF92BE72718525785A004C98F6?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentFE35B2AF92BE72718525785A004C98F6Mon, 21 Mar 2011 00:00:01 -0400Kickin' it old school: tax avoidance c. 1937http://www.taxhistory.org/thp/readings.nsf/ArtWeb/1CA8E4DE0E9FC7338525785500510F77?OpenDocument"The investigation of the income tax returns for each successive year reveals the increasingly stubborn fight of wealthy individuals and corporations against the payment of their fair share of the expenses of government." With that scathing observation, Treasury secretary Henry Morgenthau introduced a 1937 study of tax avoidance -- the prelude to a major congressional investigation of tax slacking by the rich and famous. Morgenthau continued: "Although Mr. Justice Holmes said: 'Taxes are what we pay for civilized society,' too many citizens want the civilization at a discount.http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument1CA8E4DE0E9FC7338525785500510F77Wed, 16 Mar 2011 00:00:01 -0400Tax History: The Blind, the Illiterate, and Members of Congresshttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/6CB72F8665323221852578550057F9D5?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument6CB72F8665323221852578550057F9D5Wed, 16 Feb 2011 00:00:01 -0400Tax History: Butler at 75: Healthcare Debate Spotlights 1936 Decisionhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/D587152174D9B8B0852578240059BAEA?OpenDocumentThe economic crisis of the past two years has focused new attention on old ideas. Specifically, it has revived interest in the New Deal, in all its frenzied, discordant, and sometimes misguided glory. Predictably, it also has raised the profile of New Deal critics, including six skeptical jurists who dealt the New Deal a body blow in January 1936. From the outset, New Dealers worried about the judicial threat to New Deal programs. In May 1935 their fears were realized when the Supreme Court unanimously voted to overturn the National Recovery Act, a centerpiece of President Roosevelt's nascent recovery program. Less than nine months later, six of the same justices took a second swing at the New Deal in United States v. Butler, a decision invalidating the Agricultural Adjustment Act (AAA). Today, some critics of the Obama administration are looking to Butler as they frame a challenge to the Patient Protection and Affordable Care Act. As Tony Cardona has written, "Butler is back."http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentD587152174D9B8B0852578240059BAEAThu, 20 Jan 2011 00:00:01 -0400Historical Perspective: Why Liberals Should Like Tax Reformhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/A885FCA5BA816957852577F9006B9297?OpenDocument The smart money bets against tax reform -- always and everywhere. But every once in a while -- usually a long while -- the smart money is wrong. In recent weeks, we've seen a few stray signals that this particular while may be almost over. American political leaders are nearing that proverbial spot between a rock and a hard place. The rock, in this case, is our looming debt crisis. (Although words like "looming" conveniently obscure the timing of that crisis, which might unfold in a week or a decade.) The hard place -- which lawmakers are highly skilled at avoiding -- is genuine austerity.http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentA885FCA5BA816957852577F9006B9297Tue, 14 Dec 2010 00:00:01 -0400Tax History: The Myth of Political Coverhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/76B3B3580ABED26F852578240059BAE9?OpenDocumentLast week I attended a roundtable on the deficit reduction plan released by Erskine Bowles and Alan Simpson, co-chairs of the National Commission on Fiscal Responsibility and Reform. At the end of the session -- which was a mix of polite criticism and less-than-rapturous applause -- attendees were asked a simple question: If you had to vote yes or no, would you support the plan? The Bowles-Simpson plan won overwhelming approval from that audience of economists and budget wonks. But not from me (and not from three other cantankerous characters in attendance). I can't speak for the others, but mine was a protest vote. It's not that I object to the plan's tax proposals (which are varied, vague, and more than a little bold). And I have no particular opinion about its spending components. Rather, I object to the very idea of a blue-ribbon deficit commission. It's simply a waste of time.http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument76B3B3580ABED26F852578240059BAE9Thu, 18 Nov 2010 00:00:01 -0400Revenge of the 80th Congresshttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/87DB681EC2CC5B8D852577F9006B9296?OpenDocumentAs congressional battle lines are drawn over what to do with the expiring 2001 and 2003 Bush tax cuts, you can't help but experience a feeling of déjà vu all over again. This is just one more skirmish in a long war that has played out over the last seven decades and has yet to reach resolution. The Republican-controlled 80th Congress fired the opening salvo in 1947, demanding rate reductions in the wake of historic tax hikes enacted during the fiscal crisis occasioned by World War II. The conflict brewing in Washington today is but a continuation of that prolonged political struggle -- and it is all getting a bit old.http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument87DB681EC2CC5B8D852577F9006B9296Tue, 19 Oct 2010 00:00:01 -0400A Tea Party for Calvin Coolidge?http://www.taxhistory.org/thp/readings.nsf/ArtWeb/1A7917BD049B49D7852577C400643D31?OpenDocument Every dog will have his day, and Calvin Coolidge is having his. Two years ago, Franklin Roosevelt took his star turn in the spotlight of contemporary politics. But today, thanks to the Tea Party -- and political commentator Glenn Beck in particular -- Coolidge is getting his moment in the limelight. Historical figures can make useful heroes, but movements should be careful about whom they idolize. Modern-day politicians don't always fare well in comparison with their predecessors.
http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument1A7917BD049B49D7852577C400643D31Thu, 14 Oct 2010 00:00:01 -0400Are You Rich Enough to Soak?http://www.taxhistory.org/thp/readings.nsf/ArtWeb/A4392BDDF5CFE9CC85257784003FBC78?OpenDocumentFor historians, it's an occupational hazard: While others seek guidance in the wisdom of past generations (the Founders, Abraham Lincoln, Franklin Roosevelt, insert favorite wise man here), historians are trained for cynicism. Spend enough time poking around the pantheon of American politics, and the heroes start to look a little less heroic -- and a lot more human. Still, there's wisdom to be found in history. Let's call it perspective. History can't tell us WWJD (What would Jefferson do?). But it can sometimes tell us why we have a dilemma in the first place. Find yourself in the middle of a bad situation? History can explain how you got there.
http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentA4392BDDF5CFE9CC85257784003FBC78Thu, 12 Aug 2010 00:00:01 -0400Four Things You Should Know About the Boston Tea Partyhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/1BB0C8F894BB490B852577020083A6F6?OpenDocument Almost everyone knows a little about the Boston Tea Party. Most of us learned in grade school about Samuel Adams, his band of phony Indians, and the tea dumped in Boston Harbor. We might even know something -- or think we do -- about the meaning of the event. It was all about taxes, right?
Indeed it was. But not the way you might think.http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument1BB0C8F894BB490B852577020083A6F6Thu, 8 Apr 2010 00:00:01 -0400Tax History: Taxation and Its Discontentshttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/5AB8D4213CF6ACC38525770600497D19?OpenDocument Pity the editors of print publications, especially those of the monthly or quarterly variety. Time is cruel to everyone, but it's especially hard on writers trying to say something intelligent about politics and meet a printer's deadline weeks or even months before actual publication. What can you say when everything worth saying will have already been said?
Not much, usually. Practitioners of the periodical press learn early to hedge their bets. If you avoid definitive statements (and certainly all predictions), you minimize the chance of looking like an idiot. You also minimize the chance of saying anything useful.http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument5AB8D4213CF6ACC38525770600497D19Thu, 25 Mar 2010 00:00:01 -0400Hoover, Mellon, and Obama: Putting Them in Perspectivehttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/A877CE9D8AC74B008525770600497D18?OpenDocumentRecently some old names from history have been hauled back into use again -- as pejoratives. When Democrats or Republicans are angry at President Obama, they call him a "Hoover." By this reference to the 31st president, the commentators mean a laissez faire budget geek who won't spend, not even to stop an economic disaster.
When the commentators want to be really nasty, they drop the Hoover reference and start talking about Andrew Mellon. By mentioning the man who served as Treasury secretary to Presidents Harding, Coolidge, and Hoover, they mean an etiolated Victorian Scrooge who argues for low taxes because he doesn't care about the people. They are also suggesting someone who relishes forced sales of distressed assets and damages the economy with his outdated policies. "Obama Liquidates Himself" was the snippy headline the Nobel Prize winner Paul Krugman recently put on an entry to his New York Times blog that likened Obama and Treasury Secretary Timothy Geithner to Mellon. The sinister "liquidate" verb is meant to evoke Mellon's response to the 1929 crash -- "liquidate labor, liquidate stocks, liquidate the farmer, liquidate real estates." The point of citing that "liquidate" line is to argue that liquidation spells Depression. Krugman links to a blogger, Jonathan Zasloff, who unkindly suggests that Treasury policy is being conducted in such a retrograde fashion that it recalled "the rotting corpse of Andrew Mellon."http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentA877CE9D8AC74B008525770600497D18Wed, 3 Feb 2010 00:00:01 -0400Tax History: The Limited Lessons of 1937http://www.taxhistory.org/thp/readings.nsf/ArtWeb/5EA33403F82E754A852576B800428363?OpenDocumentThere's been a lot of talk lately about 1937. That was the year of the so-called Roosevelt Recession, the second of two back-to-back slumps that we now conflate into a single Great Depression. Some members of the scrivening class seem to think we're poised to repeat "the great mistake," as Paul Krugman describes it: that fateful moment in the middle of the Depression when "spending was cut back, monetary policy was tightened -- and the economy promptly plunged back into the depths."
The worriers aren't all liberals. Martin Feldstein, for instance, thinks the possibility of a renewed recession is real indeed. "There is a significant risk the economy could run out of steam sometime in 2010," he recently warned. The 2009 stimulus bill delivered less than advertised, and what modest lift it did provide seems likely to peter out soon, he said last month.http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument5EA33403F82E754A852576B800428363Thu, 21 Jan 2010 00:00:01 -0400Paul Samuelson and Tax Policy in the Kennedy Administrationhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/AAFB5F763226FD37852576A80075F253?OpenDocumentWhen Paul Samuelson died last month, there was much discussion of his textbook and Nobel Prize. But obituaries also noted his stint as an economic adviser to President Kennedy. As a member of the Kennedy brain trust, Samuelson played a vital role in shaping the landmark tax cut passed in 1964.
Samuelson's position in the Kennedy administration was never official, but he was influential. Shortly after the 1960 election, he declined an appointment as chair of the Council of Economic Advisers, choosing instead to remain at the Massachusetts Institute of Technology, where he had been teaching economics since 1940.
Samuelson did agree, however, to chair a special economic advisory panel for the president-elect. In the weeks leading up to Kennedy's inauguration, that panel produced a report that proved -- more than most such documents -- to be highly significant.http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentAAFB5F763226FD37852576A80075F253Tue, 29 Dec 2009 00:00:01 -0400News Analysis: Sacrifice and Self-Indulgence on the Home Fronthttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/EED1A8D6B25EF9A8852576A80075F252?OpenDocument It's become a commonplace of American politics to say that George W. Bush was the first president to endorse a tax cut during wartime. And generally speaking, it's true. Over the centuries, there have been other wartime tax cuts. But most were approved after a series of wartime tax increases, and none approached the scale of the cuts enacted during the wars in Iraq and Afghanistan.http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentEED1A8D6B25EF9A8852576A80075F252Thu, 3 Dec 2009 00:00:01 -0400When Ideas Become Ideologyhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/15FEB0A231A7B7AB852576A80075F251?OpenDocument The Oxford English Dictionary defines ideology as "a systematic scheme of ideas, usually relating to politics or society." More specifically, the word describes a system of ideas "held implicitly or adopted as a whole and maintained regardless of the course of events." An ideology, in other words, is a set of ideas freed from the burden of evidence and rational argument.
In fact, we shouldn't attach too much stigma to ideology. It's probably fair to say that ideas can't exist -- or at least make sense to anyone -- without an ideological superstructure around them. But what happens when a system of ideas distorts its constituent parts? What happens when ideas become ideology?http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument15FEB0A231A7B7AB852576A80075F251Tue, 24 Nov 2009 00:00:01 -0400"Death Tax" Terminology: Accurate or Inflammatory?http://www.taxhistory.org/thp/readings.nsf/ArtWeb/8A9A1B6BF4F6B9978525766B0059ADE3?OpenDocumentOnce upon a time, tax experts used the term "death tax" to refer to the federal estate tax without opprobrium. Back in the day, the term was not freighted with political baggage. Rather, it served as a sort of shorthand for any sort of levy imposed on estates or inheritances. http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument8A9A1B6BF4F6B9978525766B0059ADE3Wed, 11 Nov 2009 00:00:01 -0400Tax History: Risky Business: Using Taxes to Insure Against Losshttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/B3742E9698FC54B3852576A80075F250?OpenDocumentRecently, Martin A. Sullivan railed against the risk inducements that pervade our tax system. Touching on everything from the bias toward debt over equity to the treatment of executive compensation, he made a compelling case for limiting provisions that encourage risk taking and risky behavior.
But if risk-inducing provisions are so bad, how did they make it into law in the first place? Cynics will point to the influence of big business and special interests, and such nefarious characters have certainly played a part in the story. But many, perhaps even most, of these provisions began as well-intentioned ventures in creative public finance. If we want to understand the popularity of risk inducements in the tax system, we need to consider how risk and taxation were linked in the first place.
http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentB3742E9698FC54B3852576A80075F250Thu, 1 Oct 2009 00:00:01 -0400What We Can Learn from Social Security: Why Regressive Taxes Are Used to Fund Progressive Entitlementshttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/1AE15892C70AF244852576410078314F?OpenDocumentAs Congress gets serious about healthcare reform, money remains a stumbling block. Lawmakers have yet to agree on how to foot the bill for expanded coverage, and with the weather cooling down, arguments are sure to heat up. Besieged on every front, supporters of reform will cast about for new answers to an old question: What's the best way to pay for a major new entitlement? The history of Social Security can shed light on that question. For almost three-quarters of a century, this New Deal creation has defined the scope and shape of the American welfare state. In some respects, Medicare may seem the more appropriate analogue for the current debate over healthcare finance. But Social Security established enduring norms that crucially shaped Medicare funding. If we want to understand the best way to finance healthcare, we need to start by looking at the way we chose to finance retirement security.
http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument1AE15892C70AF244852576410078314FThu, 17 Sep 2009 00:00:01 -0400The Power to Destroy? Child Labor and Taxationhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/D4E9F3A2CF4B1F4D8525762D003B4D65?OpenDocument In 1819 Chief Justice John Marshall famously observed that "the power to tax is the power to destroy." But does Congress have a license to destroy at will? For two centuries, Americans have been debating that question, and lawmakers have seen their power ebb and flow with the vagaries of judicial and political opinion. One important episode in this long-running argument unfolded 90 years ago, when Congress tried to regulate child labor, and the Supreme Court said no.http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentD4E9F3A2CF4B1F4D8525762D003B4D65Thu, 3 Sep 2009 00:00:01 -0400Early Proposals for an American VAThttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/6F4B8EADA426FDCE852575F600464B81?OpenDocumentThe VAT is a relative newcomer in American policy circles. While the income tax has been a fixture of political debate since the 1860s, the VAT has been the focus of sustained consideration only since the 1970s.
Or so you might think. In fact, the intellectual pedigree of the VAT runs a bit further back. It began long before Richard Nixon flirted with the idea in 1973, and even before European interest in the VAT blossomed during the 1950s. In fact, American interest in a VAT can be traced to the 1920s. In one form or another, Americans have been talking about a VAT for nearly a century.http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument6F4B8EADA426FDCE852575F600464B81Tue, 30 Jun 2009 00:00:01 -0400News Analysis: Pop Goes the Soda Taxhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/186B22AE29FA8E15852575CA00439846?OpenDocumentSo lawmakers are thinking about using a soda tax to help pay for healthcare reform. They should think again. History suggests that soda taxes are not popular. Or fair. Or durable. More generally, they are a poor choice for anyone looking to fund a vital -- and presumably permanent -- social program. Excise taxes are inherently unreliable. They are subject to attack and revision by political opponents, who will lobby long and hard against them. Entitlements need a more resilient fiscal foundation.http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument186B22AE29FA8E15852575CA00439846Thu, 21 May 2009 00:00:01 -0400News Analysis: Reform for Sale, No Money Downhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/6A0A58E9663ED71E852575B400689748?OpenDocument What's with all the down payments?
Every time you turn around, the White House is making a "down payment" of some kind or another -- for healthcare, foreign aid, mass transit, energy independence, you name it.
It's a puzzling metaphor to use in the midst of a mortgage crisis. It's also a confusing one.
On March 5 President Obama described his $634 billion healthcare reserve fund as a "significant down payment that's fully paid for [and] does not add one penny to our deficit." This was real money (in theory, if not legislative reality), gathered from higher Medicare premiums and deduction limitations for well-off taxpayers. But a month earlier, Obama called the economic stimulus bill, replete with unfunded spending, a "down payment on the American Dream that serves our children and our children's children for generations to come." This was money out the door, not cash in the Treasury.
Clearly, the White House has lumped several different concepts under the rubric of a down payment. (The rhetoric flows fast and loose in the Obama administration, but not always coherently.) Some down payments represent new revenue. Others describe new spending or programmatic reform. Still others cover both.http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument6A0A58E9663ED71E852575B400689748Thu, 7 May 2009 00:00:01 -0400Who You Callin' a Tax Cheat?http://www.taxhistory.org/thp/readings.nsf/ArtWeb/A03CE0C836330991852575B400689747?OpenDocument In the spring of 1937, President Franklin D. Roosevelt launched a public campaign against tax avoidance. It was not his first. After taking office, the president raised the issue repeatedly. Indeed, the revenue acts of both 1935 and 1936 -- the crown jewels of New Deal tax reform -- had both been privately conceived and publicly defended as anti-avoidance measures. But in 1937, Roosevelt decided to take a more direct approach.
During his first term, Roosevelt generally used tax avoidance as a justification for tax innovation. In 1935, for instance, he proposed a new federal inheritance tax to backstop the existing estate levy. In 1936 he argued that a new tax on undistributed corporate profits would bolster the personal income tax, forcing companies to disgorge profits they had previously sheltered from steep individual rates by retaining earnings in corporate coffers.
By contrast, the 1937 anti-avoidance campaign was not designed to build the case for any sort of new levy. Rather, it was a simple and direct attack on popular avoidance techniques, and on the taxpayers who used them.http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentA03CE0C836330991852575B400689747Thu, 30 Apr 2009 00:00:01 -0400News Analysis: Show Us the Moneyhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/4A42BB97FC49802D852575970081FB03?OpenDocumentIn a few days, President Obama will release his tax returns. So will Vice President Joe Biden and a smattering of other politicians around the nation. Willing to sacrifice privacy for the sake of transparency, they will offer us a glimpse into their personal financial lives.
Now what about the rest of us?
http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument4A42BB97FC49802D852575970081FB03Mon, 13 Apr 2009 00:00:01 -0400News Analysis: What You Can't See Might Hurt Youhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/0F0C4B0F16C522E28525758B007DBD6C?OpenDocumentMiddle-income tax increases are the Higgs boson of Obamanomics. For those who skipped that day in Physics for Tax Jocks, the Higgs boson is a subatomic particle whose existence has been predicted by theory but never observed in reality. Scientists are pretty sure it exists, but they can't tell you what it looks like. Obama's tax policy has the same elusive quality. Sure, we know about a few things he wants to do. For everyone in a coma during the past year or so: He wants to raise taxes on the rich. Which is all well and good, especially for an unreconstructed New Dealer like me. But fat-cat tax hikes are not the solution to long-run fiscal problems. More to the point, everyone in Washington knows they aren't the solution. Neither are corporate tax reforms and beefed-up enforcement. All these things will help, but they won't close a fiscal gap that gets bigger every week.http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument0F0C4B0F16C522E28525758B007DBD6CThu, 26 Mar 2009 00:00:01 -0400News Analysis: A Class Acthttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/359225DEC0AA490B8525757C008205A1?OpenDocumentIs America a class-blind nation? Conservative critics of the Obama administration seem to think so. "The U.S. has never been a society riven by class resentment," declared New York Times columnist David Brooks in a March 3 op-ed. "Yet the Obama budget is predicated on a class divide." Similarly, in a March 8 article in The Washington Post, Harvard economist N. Gregory Mankiw described Obama's proposed tax increases as a threat to prosperity -- and world peace: "If one citizen of a nation can lay claim to the wealth of his more productive neighbor, shouldn't poor nations have the right to lay claim to the resources of richer nations such as the United States?" Mankiw seems to believe that any sort of redistribution is morally dubious. Perhaps he's arguing for a head tax. But in any case, he too seems to endorse a class-free approach to domestic taxation.
Well, that would be a first. The United States is not class blind -- not today, not yesterday, not ever. And American tax policy has never been class blind, either. The postclass conceit is a romantic misconception, grounded in political expedience and historical myopia. Ironically, whatever meager plausibility it can muster is actually testament to the importance of class in American tax politics, not its absence.
http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument359225DEC0AA490B8525757C008205A1Thu, 12 Mar 2009 00:00:01 -0400Book Review: Matt Miller's The Tyranny of Dead Ideashttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/3CCCF8DB450EA3C085257568005CE3F7?OpenDocument Things are bad and getting worse, according to Matt Miller, a senior fellow at the Center for American Progress. Today's economic crisis is serious, threatening the employment of millions and the prosperity of everyone else. But the United States faces even bigger, if more diffuse, threats from global economic competition and rapid technological change. "The next decade will bring a collision of forces that threaten to disrupt U.S. society, sink the middle class, and call into question the political and business arrangements on which our prosperity and stability have rested for decades," Miller warns.http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument3CCCF8DB450EA3C085257568005CE3F7Wed, 18 Feb 2009 00:00:01 -0400News Analysis: Do We Have a Tax Compliance Crisis in Washington?http://www.taxhistory.org/thp/readings.nsf/ArtWeb/E6F441BC13E2989D852575590070ED95?OpenDocument The recent tax troubles of Timothy Geithner, Tom Daschle, and Nancy Killefer (not to mention Charlie Rangel) raise a serious question: Do we have a compliance crisis in the capital? Let's find out. I challenge the nation's top political leaders to release their tax returns. And I mean all our leaders. Every member of Congress, every Cabinet secretary, every member of the White House senior staff. Ridiculous? Not really. We already expect presidents to release their returns. And vice presidents, and presidential candidates, and all the associated spouses. Who decided to draw the line at the White House door? Members of Congress occupy a position of public trust every bit as serious, if slightly less exalted, than the president. So do members of the Cabinet and other high-ranking officials. If we expect presidents to sacrifice their privacy, why not the rest of them?http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentE6F441BC13E2989D852575590070ED95Thu, 5 Feb 2009 00:00:01 -0400Talking Tax: Inaugurations and the Rhetoric of Revenuehttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/2BC3003C51466BEC8525754200492187?OpenDocument When Barack Obama delivers his inaugural address next week, how much are we likely to hear about taxes? If history is any guide, not much. Tax professionals may find it hard to believe, but when new presidents reach for stirring rhetoric, they don't start talking tax.
Democratic presidents have been particularly averse to inaugural tax talk. For a party reputed to love taxes, they clearly don't like to talk about them. Even the greatest tax-and-spender of all time, Franklin D. Roosevelt, proved unwilling to discuss the subject -- only once did he even mention the "T" word in three trips to the Capitol steps. (FDR's fourth inauguration, in 1945, took place at the White House, with festivities canceled because of the war; and no, he didn't talk about taxes then, either.)http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument2BC3003C51466BEC8525754200492187Thu, 8 Jan 2009 00:00:01 -0400Taxation in Colonial Americahttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/3ED4BE9C627640C185257536000412CA?OpenDocumentAlvin Rabushka has written an extraordinary history of early American taxation. Weighing in at 3 pounds, 5 ounces, and running to almost 1,000 pages, it's a big book. But it needs to be, for this is historical work on a grand scale. Rabushka has managed to compress into a single volume a detailed history of the colonial tax systems between the settlement of Jamestown and the beginning of the Revolutionary War. It's quite an accomplishment. After all, this is not one story but many. Every colony had its own distinctive -- and often dysfunctional -- tax system. Rabushka sets out to describe each one, and generally speaking, he pulls it off quite admirably. In dispassionate and even-handed prose, he tells a complex and detailed story. The resulting book is truly encyclopedic. It is not, mind you, a page-turner; the book is filled with too much disparate data to make for an easy read. But that's its signal virtue.
http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument3ED4BE9C627640C185257536000412CAThu, 18 Dec 2008 00:00:01 -0400FDR's Unlikely Prescription: Tax Hikes for Recoveryhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/13F0B2FC36593DC28525751A004A3EDC?OpenDocumentIn this corner, Amity Shlaes, senior fellow at the Council of Foreign Relations, Bloomberg columnist, and conservative slayer of liberal dragons. To her left, Paul Krugman, Nobel Prize winner, New York Times columnist, and spiritual leader of the Ancient and Hermetic Order of the Shrill (no kidding -- do a Google search). In recent weeks, Shlaes and Krugman have squared off on a key question: Did the New Deal work? In a series of articles and blog posts, they've traded insults and analysis. For my money, Krugman has gotten the better of the exchange, successfully defending Franklin Delano Roosevelt from charges that he prolonged the Great Depression with a decade of incoherent and often misguided policy improvisation.
But are Shlaes and Krugman asking the right question? It's certainly relevant, given the prospect of a New Deal do-over in the Obama administration. But a myopic focus on the bottom line -- New Deal: success or failure? -- can obscure other important questions. And get in the way of useful lessons.
http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument13F0B2FC36593DC28525751A004A3EDCThu, 4 Dec 2008 00:00:01 -0400New Deal Taxes: Four Things Everyone Should Knowhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/1AEBAA68B74ABB918525750C0046BCAF?OpenDocument"Suddenly, everything old is New Deal again," according to Paul Krugman. And he's right: As darkness descends on the U.S. economy, almost everyone is reaching for Roosevelt. Newspapers are replete with Depression speculation, and pundits are pondering the prospects of a new New Deal. But much of today's New Deal nostalgia is deeply ahistorical. Liberals have engaged in more than a little romantic recollection, while conservatives have waged a dubious rearguard action to discredit New Deal achievements. So let's set the record straight on at least one key element of the New Deal: taxation. Here are four things that everyone should know about New Deal taxes.http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument1AEBAA68B74ABB918525750C0046BCAFThu, 20 Nov 2008 00:00:01 -0400News Analysis: Mandate Mattershttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/1E570F1B23469A49852574FE00084B53?OpenDocumentDoes Barack Obama have a mandate? Yes. Does it extend to taxes? Probably. Can Democrats agree on what it means? We'll see.
Every election is followed by a mandate debate. Losers minimize their failure and winners exaggerate their success. Even close elections follow this pattern. When George W. Bush lost the popular vote in 2000, his partisans still claimed a mandate, albeit a slightly tarnished one. "Governor Bush after all received more votes than Bill Clinton, and we didn't see Bill Clinton be the least bit shy about advancing his agenda," one supporter told The New York Times. Obama enjoys a more plausible claim to a mandate. And many observers seem ready to grant him one. "His presidency is probably going to mark the end of the Reagan era," historian Robert Dallek told Newsweek. "I think you're going to see a whole new era of federal progressive activism."http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument1E570F1B23469A49852574FE00084B53Thu, 6 Nov 2008 00:00:01 -0400The Meaning of a Tax Revolthttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/05A069F69303C1E0852574FE00084B52?OpenDocumentThirty years ago, California voters approved Proposition 13, capping property taxes and recasting the fiscal landscape for decades to come. It was a crucial victory for the conservative movement and a watershed in American political history. The success of Proposition 13 signaled the end of the New Deal order and the start of a Republican ascendancy.
Or maybe not. For decades, the passage of Proposition 13 has served as a creation myth for the modern conservative movement. And not without cause: The ballot initiative certainly presaged a new era in American politics. But Proposition 13 was not a grass-roots revolt against big government, at least not originally. As sociologist Isaac Martin points out in his outstanding new book, The Permanent Tax Revolt, it arose from a heterogeneous movement populated by liberals and conservatives.
http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument05A069F69303C1E0852574FE00084B52Thu, 30 Oct 2008 00:00:01 -0400The Rhetoric of Redistribution: Lessons From the 1930shttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/D90F7AF1A95DFFA1852574E90048A658?OpenDocument Joe the Plumber is a late-breaking star of the presidential campaign. Since confronting Democratic presidential nominee Sen. Barack Obama of Illinois during a campaign stop earlier this month, Joe Wurzelbacher has become a media darling, a stand-in for "average Americans" everywhere. In the process, he's given a star turn to a key policy issue: redistributive taxation. In their six-minute exchange, Wurzelbacher challenged Obama on his plan to raise taxes for those making more than $250,000 a year. The nominee began by noting his promised tax breaks for small business. Eventually, however, he took the bait. "I think when you spread the wealth around, it's good for everybody," he said. It's been a while since a leading Democratic nominee promised to share the wealth (hat tip to Huey Long). But it's about time.
http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentD90F7AF1A95DFFA1852574E90048A658Thu, 16 Oct 2008 00:00:01 -0400Too Much: The Historical Link Between Bailouts and Pay Capshttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/0AE30B4E5C88A2B0852574DA0051591F?OpenDocumentComplaints about outsized executive pay have prompted Congress to include compensation limits in the recently passed Wall Street bailout measure. Are the limits a good idea? Maybe. Will it work? If history is any guide, probably not. In dollar terms, executive compensation is trivial. Even the huge paychecks common on Wall Street shrink to insignificance when compared to the size of the proposed bailout (or the liabilities of financial firms now in peril). To be sure, some compensation schemes reward short-term profit at the expense of long-term prudence. But the most salient arguments for executive pay caps -- at least in the political arena -- are moral, not practical.http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument0AE30B4E5C88A2B0852574DA0051591FMon, 6 Oct 2008 00:00:01 -0400Sarah Palin Tax Returns Now Availablehttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/89B5033C3DAC3956852574D800019E04?OpenDocumentAlaska governor and Republican vice presidential candidate Sarah Palin has released copies of her 2006 and 2007 personal tax returns. They are available for download and viewing at the Presidential Tax Returns website.http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument89B5033C3DAC3956852574D800019E04Fri, 3 Oct 2008 00:00:01 -0400Speculation and Taxation: Time for a Transaction Tax?http://www.taxhistory.org/thp/readings.nsf/ArtWeb/6062A8E3B6C9C7C585257480005BFEE6?OpenDocument High gas prices have prompted a search for scapegoats on Capitol Hill. Oil companies were the first to take the heat, as lawmakers cast a disapproving look at the record high earnings posted by Chevron, Exxon Mobil, and other malefactors of great profit. But the legislative upshot -- a tax on windfall profits -- hasn't gotten very far, despite support from Sen. Barack Obama, D-Ill. So maybe it's time for a new scapegoat.http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument6062A8E3B6C9C7C585257480005BFEE6Fri, 26 Sep 2008 00:00:01 -0400Gas Tax Politics, Part Ihttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/5DDB79194769C2BF852574D5003C28D5?OpenDocumentFor Herbert Hoover who started it all in 1932, the federal gas tax was a means to balance the budget. For Dwight Eisenhower in 1956, it was the means for financing the interstate highway system. But the modern era of gas taxation did not begin until October 17, 1973. That's the day the United States and other supporters of Israel in the Yom Kippur War found themselves victims of an international oil embargo. The once obscure Organization for Petroleum Exporting Countries closed the spigots on oil flowing to the West, and in the blink of an eye, the price of a barrel of oil jumped from $3 to $5.11. To add to the misery, OPEC raised the price again in January 1974 to $11.65. The U.S. economy, already facing unprecedented inflation, suffered its worst economic crisis since the Great Depression.http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument5DDB79194769C2BF852574D5003C28D5Mon, 22 Sep 2008 00:00:01 -0400Tax Cuts, Confidence, and Presidential Leadershiphttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/65D62AC290A5E538852574CE00735F76?OpenDocument How should a president respond to economic turmoil? Sympathy or reassurance? Confidence or concern? Occupants of the White House have usually erred on the side of optimism, while candidates for the top job have shown a penchant for gloom. So what happens when a president becomes a candidate? http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument65D62AC290A5E538852574CE00735F76Wed, 17 Sep 2008 00:00:01 -0400Book Review: A World of Wealthhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/00DB7F00A2F031F4852574C70071DAD6?OpenDocumentSome people want taxes that do everything: raise money, regulate business, reform society -- you name it. Many of these people are Democrats. Other people want taxes that do nothing (or at least not much). Many of these people are Republicans. Consider the raft of tax preferences cluttering up the Democratic presidential platform: a special exemption for senior citizens; an expanded child care credit; a new college tuition credit; a special exemption for start-up businesses. The list goes on.
http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument00DB7F00A2F031F4852574C70071DAD6Tue, 2 Sep 2008 00:00:01 -0400Americans Hate Taxes, Don't They?http://www.taxhistory.org/thp/readings.nsf/ArtWeb/CA2430F5453A4EEA852574A30068449B?OpenDocument Americans hate taxes. Right? Like most generalizations, this one has an element of truth: Polls and election results seem to confirm a widespread antipathy toward taxes. But Americans are not uniquely antitax. People in other countries dislike taxes, too. And Americans are not inherently antitax. At various points in our nation's history, we have accepted a growing tax burden as the price of a growing government.
But we can be forgiven if we tend to overlook this history of tax tolerance. For almost 40 years, American politics have been gripped by a sustained tax revolt. Or more precisely, by a sustained political dynamic fueled by antitax activism. Many of the most palpable effects have been felt at the local and state level -- hardly a surprise because subnational taxes were the original focus of grass-roots tax resistance in the 1970s. But antitax politics have been alive and well in Washington, too.http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentCA2430F5453A4EEA852574A30068449BTue, 5 Aug 2008 00:00:01 -0400Taxes in the Shade of the Raintreehttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/FE0553E37DE69DFB852574CF0001BBDD?OpenDocumentSome critics assert that the U.S. individual income tax in its current form has never been more intrusive or complex. However, an obscure circumstance that arose 60 years ago suggests otherwise. In early 1948, Bloomington, Ind., was the focus of the literary world. The book Sexual Behavior in the Human Male by Indiana University Prof. Alfred Kinsey was a national sensation, rising to number one on The New York Times nonfiction bestseller list. During the same period, the novel Raintree County by Bloomington native Ross Lockridge Jr. also reached the top of the Times fiction list.http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentFE0553E37DE69DFB852574CF0001BBDDThu, 24 Jul 2008 00:00:01 -0400A Decade After Restructuring Act, IRS Is Kinder and Better, Panelists Sayhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/F1CC76C0AA7B4A4F852574CF0001BBDB?OpenDocumentDespite any trauma the Internal Revenue Service Restructuring and Reform Act of 1998 may have caused at the time, the IRS in the 10 years since the law's enactment has become a better, more taxpayer-friendly agency, panelists at a July 18 conference sponsored by Tax Analysts agreed.http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentF1CC76C0AA7B4A4F852574CF0001BBDBFri, 18 Jul 2008 00:00:01 -0400Full text: 1934 Ways and Means Committee Report on Tax Avoidancehttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/3931ECC6107ECDC8852574B80001915F?OpenDocumentIn 1934, the House Ways and Means Committee conducted a vigorous investigation of tax avoidance. Eager to boost fairness and enhance the revenue productivity of the personal and corporate income tax, lawmakers were emboldened by the reformist energy of the Franklin Roosevelt's New Deal. In cooperation with the Treasury Department, they prepared a comprehensive report that eventually became the basis for the Revenue Act of 1934. Tax Analysts has published the full text of the committee report, "Prevention of Tax Avoidance."http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument3931ECC6107ECDC8852574B80001915FFri, 20 Jun 2008 00:00:01 -0400Tax Analysts Exclusive -- Conversations: David Cay Johnstonhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/4E30669D4AED714F85257480005C173B?OpenDocumentFor 13 years, David Cay Johnston covered taxes for The New York Times, winning a Pulitzer Prize for beat reporting in 2001. In April he left the Times to focus on new projects. Joseph Thorndike and Christopher Bergin interviewed Johnston on his last day at the Times, and later by e-mail. For his thoughts on tax history and current tax policy, take a look.http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument4E30669D4AED714F85257480005C173BWed, 28 May 2008 00:00:01 -0400New Book on "War and Taxes": Read the Introductionhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/ACFA0FCA25015DF68525743A007717A0?OpenDocumentOn May 6, the Urban Institute Press will release "War and Taxes," a new book exploring the history of American wartime finance. The authors -- Steven A. Bank and Kirk J. Stark of the UCLA School of Law, and Joseph J. Thorndike of Tax Analysts -- explore the nation's powerful tradition of homefront sacrifice. But they also warn against any temptation to mythologize the nation's fiscal history. Earlier generations accepted heavy new taxes as the price of freedom and security. But they often resisted and complained about those taxes, too. Politicians of the past -- like their successors today -- made room for self-indulgence amid the sacrifice. Tax Analysts has published the introduction to the book.http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentACFA0FCA25015DF68525743A007717A0Wed, 30 Apr 2008 00:00:01 -0400Taxes, Trade, and the British Taste for Beerhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/07D85FCB7991B95A8525743A0075B39B?OpenDocument Whatever happened to tariffs? For more than a century, they provided the bulk of federal revenue in the United States. They fueled the sectional tension that dominated politics before and after the Civil War. And ultimately, they -- and their regressive incidence -- helped drive the movement for a permanent federal income tax. For much of the nation's history, taxes and tariffs were inseparable -- two elements in the same political dynamic.http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument07D85FCB7991B95A8525743A0075B39BTue, 22 Apr 2008 00:00:01 -0400Clinton, McCain, and Obama Tax Returns Now Availablehttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/17B74E3F2B6CE1E38525741E007A4297?OpenDocumentAs part of its Presidential Tax Return feature, the Tax History Project has published tax materials released by the remaining 2008 presidential candidates: Sens. Hillary Clinton, John McCain, and Barack Obama.http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument17B74E3F2B6CE1E38525741E007A4297Sat, 5 Apr 2008 00:00:01 -0400Private Returns, Public Rewards: The Politics of Tax Recordshttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/AD4D852FAB4226708525742500831B42?OpenDocument Two weeks ago, Sen. Barack Obama, D-Ill., released his tax returns and challenged Sen. Hillary Rodham Clinton, D-N.Y., to do the same. Clinton, whose personal tax records from her years as first lady are already public, promised to release more recent filings sometime during this filing season. (Clinton released her tax returns after this article was submitted for publication. For coverage, see Doc 2008-7564 or 2008 TNT 67-4.) Meanwhile, Sen. John McCain, R-Ariz. -- who has released none of his tax returns to date -- has promised that he, too, will release something soon.
Media comment has focused on the Clinton foot-dragging (and, to a lesser extent, on McCain's delay). But the fracas has obscured a more fundamental question: Should we care?http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentAD4D852FAB4226708525742500831B42Wed, 2 Apr 2008 00:00:01 -0400New Documents: Franklin D. Roosevelt's Tax Returns, 1913-1937http://www.taxhistory.org/thp/readings.nsf/ArtWeb/A29A7A308C0D3B7E8525741E0079A877?OpenDocumentThe Tax History Project has expanded its collection of presidential tax returns to include all of Franklin Roosevelt's returns from 1913 to 1937. These represent all returns available from the Roosevelt presidential library in Hyde Park, NY. http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentA29A7A308C0D3B7E8525741E0079A877Tue, 1 Apr 2008 00:00:01 -0400Profiles in Tax History: Roswell Magillhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/5AE0FA15597C33648525741E00054C32?OpenDocumentRoswell Foster Magill was an unlikely New Dealer. He came from a Midwestern family of impeccable Republican pedigree. He made his first venture into politics as a Treasury Department lawyer for the arch Republican tax cutter, Andrew Mellon. His father was a prominent and vociferous opponent of the New Deal, including its tax policies. And he finished his career as a leading critic of the progressive tax regime that he helped create during the 1930s.
But Magill was indisputably one of the most important tax officials of the 1930s. His influence on the New Deal's signature tax measures, including the Wealth Tax Act of 1935 and the Undistributed Profits Tax of 1936, was relatively modest. But he played a vital -- and ultimately more lasting -- role in shaping plans for fundamental tax reform. Under his guidance and supervision, the Treasury Department developed a program that would eventually transform the income tax from a narrow levy on the rich to a broad-based tax on middle-income taxpayers.http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument5AE0FA15597C33648525741E00054C32Fri, 25 Jan 2008 00:00:01 -0400Cartoon: The Home of the American Citizen After the Tax Bill Has Passedhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/93B7A5823441EAF08525741E00054C31?OpenDocumentPublished on July 19, 1862, in Frank Leslie's Illustrated Newspaper (a New York weekly), this cartoon shows four tax collectors searching the home of an "American citizen." As the agents search under his wife's dress and beneath his children's bed, the taxpayer pleads his case. The caption: "Scroggs says he is ready and willing to pay any amount of tax, but he would like them to leave his wife's crinoline and other domestic trifles alone."http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument93B7A5823441EAF08525741E00054C31Tue, 27 Nov 2007 00:00:01 -0400The Tax Man at Your Doorhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/2CD782CE8B5C56FE8525734D003B03B2?OpenDocumentAs the sun climbed into the sky on July 29, 1953, Boston commuters made their way to work. For most, it was just another Wednesday, with cloudy skies and temperatures in the mid-80s. But for 280 employees of the IRS, the day was anything but ordinary. With orders from Washington, an army of revenue agents fanned out across the city, knocking on doors and looking for tax delinquents.
The canvass, supervised by New England Regional Commissioner William A. Gallahan, was both simple and systematic. Agents across New England were assigned to particular streets and instructed to knock on the door of every business or residence. When taxpayers answered, they were asked whether they had filed a return for 1952. If yes, then they were asked for proof of payment — a receipt, perhaps, or a cancelled check.http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument2CD782CE8B5C56FE8525734D003B03B2Wed, 22 Aug 2007 00:00:01 -0400The Promise and Peril of Symbolic Taxationhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/39D7C820C0C5A678852573080005B470?OpenDocument By almost any measure, inequality is on the rise. Since 1980, gains in business productivity have enriched a few lucky souls at the top of the economic pyramid but done little to improve the lot of typical workers.
So what's driving that trend? According to many economists — and the right-leaning politicians who love them — it's all about education. In a modern, globalized, technology-driven economy, workers with relevant skills reap larger rewards than those without. If we want to shrink the growing gaps in wealth and income distribution, we should create a better educated, better trained workforce.http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument39D7C820C0C5A678852573080005B470Thu, 14 Jun 2007 00:00:01 -0400News Analysis: Conversations — Mark Schmitthttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/421A6BB6A61798B1852573080005B46F?OpenDocumentMark Schmitt is a senor fellow at the New American Foundation, where he focuses on reform of the political process, campaign finance, congressional procedure, and state-level politics. He has written extensively on budget and tax policy and on the history and role of ideas in politics. He is a columnist for The American Prospect and a contributor to the blog TPMCafe. Before joining the New America Foundation, Schmitt was director of policy and research at the Open Society Institute; he also served for seven years as a speechwriter and later policy director for former Sen. Bill Bradlehttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument421A6BB6A61798B1852573080005B46FTue, 29 May 2007 00:00:01 -0400Bush and Cheney 2006 Tax Returns Now Availablehttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/3189ADC134F1B5D5852572BE0007DF18?OpenDocumentTax Analysts had obtained copies of the 2006 tax returns filed by President Bush and Vice President Cheney. http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument3189ADC134F1B5D5852572BE0007DF18Sun, 15 Apr 2007 00:00:01 -0400The Number One Tax Reformhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/113498017097C201852573080005B46E?OpenDocument Taxes should be uncomfortable. Not especially painful, mind you — just a bit irritating. Enough to make you pay attention. Modest discomfort is an element of citizenship, reminding voters of the price they pay (thank you, Justice Holmes) for civilized society.
But discomfort doesn't have to be scary. Or confusing. And the tax system we have today is both.
http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument113498017097C201852573080005B46EThu, 12 Apr 2007 00:00:01 -0400Economist Richard A. Musgrave Dead at 96http://www.taxhistory.org/thp/readings.nsf/ArtWeb/C09F1F1622B1F3ED852573080005B46D?OpenDocument Richard A. Musgrave, one of the leading tax economists of the 20th century, died January 15 at the age of 96. Musgrave was a pioneer in the field of public finance; his 1959 book, The Theory of Public Finance, remained a classic for decades.http://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentC09F1F1622B1F3ED852573080005B46DWed, 17 Jan 2007 00:00:01 -0400Out of (Re)alignment: Taxes and the Election of 1946http://www.taxhistory.org/thp/readings.nsf/ArtWeb/A5D6660DCA2B62D98525730800064E65?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentA5D6660DCA2B62D98525730800064E65Thu, 14 Dec 2006 00:00:01 -0400Security, Opportunity, and Tax Preferenceshttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/DA4671521710DCE38525730800064E64?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentDA4671521710DCE38525730800064E64Thu, 30 Nov 2006 00:00:01 -0400Direct Taxes Under the Constitution: A Review of the Precedentshttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/2B34C7FBDA41D9DA8525730800067017?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument2B34C7FBDA41D9DA8525730800067017Mon, 20 Nov 2006 00:00:01 -0400Milton Friedman Dead at 94http://www.taxhistory.org/thp/readings.nsf/ArtWeb/629A48DB6BB63EDD8525730800064E63?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument629A48DB6BB63EDD8525730800064E63Thu, 16 Nov 2006 00:00:01 -0400The Tax Reform Act of 1986: What It Wasn'thttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/59D42C5BE30F3274852572260050D968?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument59D42C5BE30F3274852572260050D968Wed, 18 Oct 2006 00:00:01 -0400Retail Revolt: Chain-Store Taxes in the 1930shttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/39AB6C1B9DD7C8FF852572260050D967?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument39AB6C1B9DD7C8FF852572260050D967Tue, 26 Sep 2006 00:00:01 -0400Inequality and Insecurity: Which Matters More?http://www.taxhistory.org/thp/readings.nsf/ArtWeb/7DD33636393D41BA8525730800064E62?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument7DD33636393D41BA8525730800064E62Thu, 31 Aug 2006 00:00:01 -0400A Century of Soaking the Rich: The Origins of the Federal Estate Taxhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/880F5B5E62FE817F852571B0006851CA?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument880F5B5E62FE817F852571B0006851CAMon, 10 Jul 2006 00:00:01 -0400George Bush, Nonessential Conservativehttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/A410C0C1576B3C65852571A200693FA9?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentA410C0C1576B3C65852571A200693FA9Thu, 22 Jun 2006 00:00:01 -0400Take It Away and Give it Back: The History of Refundable Gas Taxeshttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/6B51901D5294BEBB852571A20068ED15?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument6B51901D5294BEBB852571A20068ED15Thu, 8 Jun 2006 00:00:01 -0400The Phone Tax: Gone but Never Forgottenhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/557559440437EDBC8525718B005ACCCB?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument557559440437EDBC8525718B005ACCCBThu, 1 Jun 2006 00:00:01 -0400Tax Aversion and the Legacy of Slaveryhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/DE7D05B8E1E5BCEC852571A20068ED14?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentDE7D05B8E1E5BCEC852571A20068ED14Tue, 30 May 2006 00:00:01 -0400The Perils of Populismhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/A316D312814B500E8525718B005ACCCA?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentA316D312814B500E8525718B005ACCCATue, 16 May 2006 00:00:01 -0400Tax Shelter Opinions Threatened the Tax System in the 1970shttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/CC7054D5ADE17F64852571A20068ED13?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentCC7054D5ADE17F64852571A20068ED13Mon, 15 May 2006 00:00:01 -0400Full Text: President John F. Kennedy's Special Message to the Congress on Taxation, April 20th, 1961http://www.taxhistory.org/thp/readings.nsf/ArtWeb/2B727964C0A28BE5852571690051FD23?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument2B727964C0A28BE5852571690051FD23Tue, 9 May 2006 00:00:01 -0400All Together Nowhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/C9EB91921C316A548525716200510C0B?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentC9EB91921C316A548525716200510C0BThu, 27 Apr 2006 00:00:01 -0400Two Cheers for Loopholeshttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/CEE0E7ACD6E3CB9F85257162006F07B2?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentCEE0E7ACD6E3CB9F85257162006F07B2Thu, 13 Apr 2006 00:00:01 -0400The Secrets of Their Successhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/DC9EF165147BCD6E8525716200510C0A?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentDC9EF165147BCD6E8525716200510C0AThu, 6 Apr 2006 00:00:01 -0400April 15: More Than You Ever Wanted to Know About Tax Dayhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/131BF2E3CB636D6985256EB300588D4A?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument131BF2E3CB636D6985256EB300588D4ASun, 19 Mar 2006 00:00:01 -0400CRS Analyzes Implications of 1980 Crude Oil Windfall Profit Taxhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/B9E4D38FED6CBF7F8525745900099A55?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentB9E4D38FED6CBF7F8525745900099A55Thu, 9 Mar 2006 00:00:01 -0400Rhetoric Meets Reality in the Democratic 'Flat Tax'http://www.taxhistory.org/thp/readings.nsf/ArtWeb/E4B5F423F6637E428525716200510C09?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentE4B5F423F6637E428525716200510C09Thu, 23 Feb 2006 00:00:01 -0400Wall Street, Washington, and the Business of Information Reportinghttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/A518AE7D8D5EAF23852571360068FC5E?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentA518AE7D8D5EAF23852571360068FC5EMon, 13 Feb 2006 00:00:01 -0400The Encyclopedia of Taxation and Tax Policyhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/46229B239D504EFC852571360068FC5D?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument46229B239D504EFC852571360068FC5DMon, 30 Jan 2006 00:00:01 -0400A Tax Revolt or Revolting Taxes?http://www.taxhistory.org/thp/readings.nsf/ArtWeb/1BC5839831CD15EE852570DD0061D496?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument1BC5839831CD15EE852570DD0061D496Wed, 14 Dec 2005 00:00:01 -0400Historical Perspective: Sacrifice and Surchargehttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/6B24ABB33FE1996C852570D200756A5D?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument6B24ABB33FE1996C852570D200756A5DMon, 5 Dec 2005 00:00:01 -0400Historical Perspective: The Windfall Profit Tax -- Career of a Concepthttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/EDF8DE04E58E4B14852570BA0048848B?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentEDF8DE04E58E4B14852570BA0048848BThu, 10 Nov 2005 00:00:01 -0400The Transfer of Ideas About Taxation Since 1750http://www.taxhistory.org/thp/readings.nsf/ArtWeb/35F6F31CC9E08CB6852570CE0072B8AF?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument35F6F31CC9E08CB6852570CE0072B8AFWed, 2 Nov 2005 00:00:01 -0400Edwin R.A. Seligman and the Beginnings of the U.S. Income Taxhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/EB941FE0419B0DDC852570BA0048848C?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentEB941FE0419B0DDC852570BA0048848CMon, 31 Oct 2005 00:00:01 -0400What's Old Is New Again: Historical Perspectives on Tax Law & Policyhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/CABBBBD3A500C0E3852570AC005EBA4E?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentCABBBBD3A500C0E3852570AC005EBA4EMon, 17 Oct 2005 00:00:01 -0400Historical Perspective: What Goes Around, Comes Aroundhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/462EEEA8A69253C8852570AC005EBA4D?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument462EEEA8A69253C8852570AC005EBA4DTue, 11 Oct 2005 00:00:01 -0400Historical Perspective: Ideas in Contexthttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/0FB550FA18D01C41852570900006AC20?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument0FB550FA18D01C41852570900006AC20Tue, 6 Sep 2005 00:00:01 -0400Déjà Vu All Over Again: The Selling of Tax Legislationhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/9B2A30F6EB945857852570900006AC22?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument9B2A30F6EB945857852570900006AC22Fri, 2 Sep 2005 00:00:01 -0400Andrew Mellon's Unsuccessful Attempt to Repeal Estate Taxeshttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/672746F8E859EA77852570900006AC21?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument672746F8E859EA77852570900006AC21Mon, 22 Aug 2005 00:00:01 -0400Historical Perspective: Redistribute What?http://www.taxhistory.org/thp/readings.nsf/ArtWeb/310E8B3293A7AD62852571A20068CBB7?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument310E8B3293A7AD62852571A20068CBB7Mon, 18 Jul 2005 00:00:01 -0400News Analysis: Fair Tax, Bad Tax: The National Sales Tax's Insidious Influencehttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/CFBE9DE4A695D74F85257014004F1184?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentCFBE9DE4A695D74F85257014004F1184Thu, 26 May 2005 00:00:01 -0400The Origins of the American Income Tax: The Revenue Act of 1894 and Its Aftermathhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/1FE74D7F2F033E738525701300527150?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument1FE74D7F2F033E738525701300527150Mon, 23 May 2005 00:00:01 -0400Tax Reform Cometh!http://www.taxhistory.org/thp/readings.nsf/ArtWeb/2EC48B3446694708852570900006AC1F?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument2EC48B3446694708852570900006AC1FThu, 19 May 2005 00:00:01 -0400News Analysis: The Importance of Ideologyhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/9B1C0CCDB9B7330B85257012006AACAA?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument9B1C0CCDB9B7330B85257012006AACAAThu, 5 May 2005 00:00:01 -0400Historical Perspective: What You Don't Know Can Hurt Youhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/60CCA25AAE80903885256FF6006EA59D?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument60CCA25AAE80903885256FF6006EA59DThu, 21 Apr 2005 00:00:01 -0400New York Times Op-Ed: Hurts So Goodhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/2219DCF2D253557F85257090000643F4?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument2219DCF2D253557F85257090000643F4Fri, 15 Apr 2005 00:00:01 -0400The Great Noncrisis of the AMThttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/5F483917736EAB7385256FF6006EA59C?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument5F483917736EAB7385256FF6006EA59CMon, 11 Apr 2005 00:00:01 -0400President Nixon's Troublesome Tax Returnshttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/F8723E3606CD79EC85256FF6006F82C3?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentF8723E3606CD79EC85256FF6006F82C3Mon, 11 Apr 2005 00:00:01 -0400News Analysis -- Historical Perspective: Lessons from 1986http://www.taxhistory.org/thp/readings.nsf/ArtWeb/132A4AE28914E3E685256FF6006EA59B?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument132A4AE28914E3E685256FF6006EA59BThu, 24 Mar 2005 00:00:01 -0400Historical Perspective -- Death of a Policy Community?http://www.taxhistory.org/thp/readings.nsf/ArtWeb/B741B7D5DFB433E785256FF6006EA59A?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentB741B7D5DFB433E785256FF6006EA59ATue, 18 Jan 2005 00:00:01 -0400Profile in Tax History: John Nance Garnerhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/2F0F3E3E24BA8E9F85256F87006A6F67?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument2F0F3E3E24BA8E9F85256F87006A6F67Mon, 10 Jan 2005 00:00:01 -0400Tax Reform? Don't Count on Ithttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/F10CFC523ECB292E85256F860068159F?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentF10CFC523ECB292E85256F860068159FThu, 16 Dec 2004 00:00:01 -0400'A Source of Frequent and Obstinate Altercations': The History and Application of the Origination Clausehttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/8149692C128846EF85256F5F000F3D67?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument8149692C128846EF85256F5F000F3D67Mon, 29 Nov 2004 00:00:01 -0400CRS Report Summarizes History of FSC/ETI Controversyhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/D1E0DCC337B8048385256F860068159E?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentD1E0DCC337B8048385256F860068159ETue, 9 Nov 2004 00:00:01 -0400Historical Perspective -- Profiles in Tax History: Randolph E. Paulhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/AFD2A67073F6B87085256F8600681F74?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentAFD2A67073F6B87085256F8600681F74Wed, 6 Oct 2004 00:00:01 -0400Historical Text: Adam Smith's Wealth of Nations, Book 5http://www.taxhistory.org/thp/readings.nsf/ArtWeb/9375786377B669C385256F1F00593C1A?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument9375786377B669C385256F1F00593C1AThu, 30 Sep 2004 00:00:01 -0400Historical Perspective: The Unhappy History of Private Tax Collectionhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/FD1F76A4AF13135185256F17005D0A57?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentFD1F76A4AF13135185256F17005D0A57Mon, 20 Sep 2004 00:00:01 -04001874 Ways and Means Report Urges Repeal of Private Tax Debt Collection Lawhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/CFDFD7ECBA8D6FBA85256F1E0065E427?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentCFDFD7ECBA8D6FBA85256F1E0065E427Fri, 17 Sep 2004 00:00:01 -0400Private Tax Collectors: A Roman, Christian, and Jewish Perspectivehttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/A5321448C7E17FF185256F0A0059A4BA?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentA5321448C7E17FF185256F0A0059A4BAMon, 30 Aug 2004 00:00:01 -0400Historical Perspective: The Reagan Legacyhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/3DF8B954567E6C8C85256EB300588D4B?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument3DF8B954567E6C8C85256EB300588D4BMon, 14 Jun 2004 00:00:01 -0400Who Cares About Tax History? More People Than You Think!http://www.taxhistory.org/thp/readings.nsf/ArtWeb/33C6C546FE00182985256E4E00541399?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument33C6C546FE00182985256E4E00541399Mon, 1 Mar 2004 00:00:01 -0400Historical Perspective: APA Program Highlights IRS Struggle to Balance Privacy and Secrecyhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/A3E959D0325F3CDF85256E430073ABF7?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentA3E959D0325F3CDF85256E430073ABF7Tue, 3 Feb 2004 00:00:01 -04001862 Federal Income Tax Returnhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/9134D0498E7C820085256E4400040844?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument9134D0498E7C820085256E4400040844Thu, 1 Jan 2004 00:00:01 -0400Refinancing America: The Republican Antitax Agendahttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/61C70D92A1A7848685256E000057B5EC?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument61C70D92A1A7848685256E000057B5ECFri, 5 Dec 2003 00:00:01 -0400The Depression and Reform: FDR's Search for Tax Revision in N.Y.http://www.taxhistory.org/thp/readings.nsf/ArtWeb/44DC64199FBB0ED885256DFE005981FE?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument44DC64199FBB0ED885256DFE005981FEWed, 26 Nov 2003 00:00:01 -0400Slave Tax as Sin Tax: 18th and 19th Century Perspectiveshttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/4AF487C90CA14FB985256E000057B5EB?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument4AF487C90CA14FB985256E000057B5EBFri, 21 Nov 2003 00:00:01 -0400Franklin Roosevelt, Agriculture, and New York Property Taxationhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/9ACF1ED9D129FEE785256DFE005981FD?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument9ACF1ED9D129FEE785256DFE005981FDFri, 14 Nov 2003 00:00:01 -0400Historical Perspective: Pecora Hearings Spark Tax Morality, Tax Reform Debatehttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/F04F120607F66E2685256DFE005981FC?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentF04F120607F66E2685256DFE005981FCMon, 10 Nov 2003 00:00:01 -0400Our Fiscal Nonagenarian: The Income Tax Turns 90http://www.taxhistory.org/thp/readings.nsf/ArtWeb/086FB0E51B9A551485256E430076BCCB?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument086FB0E51B9A551485256E430076BCCBMon, 13 Oct 2003 00:00:01 -0400The Republican Roots of New Deal Tax Policyhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/DC6A3F1BAA03052A85256DFE005981FB?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentDC6A3F1BAA03052A85256DFE005981FBThu, 28 Aug 2003 00:00:01 -0400Was Andrew Mellon Really the Supply Sider That Conservatives Like to Believe? http://www.taxhistory.org/thp/readings.nsf/ArtWeb/1D6628F544D4A43C85256EE0004D414D?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument1D6628F544D4A43C85256EE0004D414DMon, 24 Mar 2003 00:00:01 -0400The Power to Destroy: The Political Uses of the IRS From Kennedy to Nixonhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/FD2D5B266BA1087685256DFE005981FA?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentFD2D5B266BA1087685256DFE005981FAMon, 13 Jan 2003 00:00:01 -0400Purging Out Pollock: The Constitutionality of Federal Wealth or Sales Taxhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/7CFC6F1046AFB37A85256F2B0054C3CC?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument7CFC6F1046AFB37A85256F2B0054C3CCFri, 27 Dec 2002 00:00:01 -0400The Taxing Power, the Sixteenth Amendment, and the Meaning of 'Incomes'http://www.taxhistory.org/thp/readings.nsf/ArtWeb/736DB4705B4EE21D85256F2B00548FA3?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument736DB4705B4EE21D85256F2B00548FA3Fri, 4 Oct 2002 00:00:01 -0400Historical Perspective -- The Price of Reorganization: Fewer Audits and Tax Forgivenesshttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/9A29924C03AB9E1E85256DFE005981F9?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument9A29924C03AB9E1E85256DFE005981F9Mon, 2 Sep 2002 00:00:01 -0400More Historical Perspective on Publication of Corporate Returnshttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/1C34D63D425E468185256DFE005981F8?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument1C34D63D425E468185256DFE005981F8Mon, 29 Jul 2002 00:00:01 -0400Closing the Credibility Gap by Disclosing Corporate Returnshttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/D90290B30739611085256DFE005981F7?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentD90290B30739611085256DFE005981F7Mon, 8 Jul 2002 00:00:01 -0400Rendered Implausiblehttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/EC245306B58FB0F585256E000057B5EA?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentEC245306B58FB0F585256E000057B5EAMon, 24 Jun 2002 00:00:01 -0400Nixon Advised IRS Commissioner to Do His Job 'Honestly'http://www.taxhistory.org/thp/readings.nsf/ArtWeb/0F13F820FC42B47D85256E000057B5E9?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument0F13F820FC42B47D85256E000057B5E9Mon, 17 Jun 2002 00:00:01 -0400Not-So-Current But Still Quotable: IRS Disclosure in the 1920shttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/26804BF340F5F54F85256DFE005981F6?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument26804BF340F5F54F85256DFE005981F6Wed, 15 May 2002 00:00:01 -0400Civilization at a Discount: the Morality of Tax Avoidancehttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/3DE4EBEB4EE6547A85256DFE005981F5?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument3DE4EBEB4EE6547A85256DFE005981F5Mon, 29 Apr 2002 00:00:01 -0400An Army of Officials: The Civil War Bureau of Internal Revenuehttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/FF949517831B181685256E22007840E8?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentFF949517831B181685256E22007840E8Fri, 21 Dec 2001 00:00:01 -0400Historical Analysis -- The Tenacity of Tax Complexityhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/380A25985A642A2285256F6B006771ED?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument380A25985A642A2285256F6B006771EDMon, 10 Dec 2001 00:00:01 -0400Wartime Tax Legislation and the Politics of Policymakinghttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/F9CB12C7CA3CCF9185256E22007840E7?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentF9CB12C7CA3CCF9185256E22007840E7Thu, 25 Oct 2001 00:00:01 -0400CRS Report on History of Federal Taxeshttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/2D52A4CFD2844FAB85256E22007840E6?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument2D52A4CFD2844FAB85256E22007840E6Fri, 19 Jan 2001 00:00:01 -0400A Flawed History of American Tax Revoltshttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/76A0C2C03BC180B885256E430079327E?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument76A0C2C03BC180B885256E430079327EMon, 13 Apr 1998 00:00:01 -0400The IRS Is Hiding Its Historyhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/9DE7FCD59915A3BE85256E430079327D?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument9DE7FCD59915A3BE85256E430079327DMon, 9 Feb 1998 00:00:01 -0400The Plan That Slogans Built: The Revenue Act of 1943http://www.taxhistory.org/thp/readings.nsf/ArtWeb/671F701C110A19D985256E430079173D?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument671F701C110A19D985256E430079173DMon, 1 Sep 1997 00:00:01 -0400Treasury's Case Against Education Tax Breakshttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/81BCAF384E7067D385256E430078DBFF?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument81BCAF384E7067D385256E430078DBFFTue, 17 Dec 1996 00:00:01 -0400'Morgenthau's Morning Glory' -- The Progressive Spendings Tax Proposalhttp://www.taxhistory.org/thp/readings.nsf/ArtWeb/2C34317372E6F0EE85256E430078DC00?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument2C34317372E6F0EE85256E430078DC00Wed, 15 May 1996 00:00:01 -0400The Tax That Wasn't: Mid-Century Proposals For A National Sales Tax.http://www.taxhistory.org/thp/readings.nsf/ArtWeb/B2F82F1C5B44FDF285256E430078DBFD?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentB2F82F1C5B44FDF285256E430078DBFDTue, 19 Mar 1996 00:00:01 -0400The Birth Pangs Of The Modern Income Tax -- An Early Treasury Study (Part 2).http://www.taxhistory.org/thp/readings.nsf/ArtWeb/EB6DB4B96A693A0C85256E430078EC5E?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentEB6DB4B96A693A0C85256E430078EC5ETue, 27 Feb 1996 00:00:01 -0400The Birth Pangs Of The Modern Income Tax -- An Early Treasury Study (Part 1).http://www.taxhistory.org/thp/readings.nsf/ArtWeb/7555C9D686D69AE785256E430078DBFE?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument7555C9D686D69AE785256E430078DBFETue, 27 Feb 1996 00:00:01 -0400Historical Document: 'Facing The Tax Problem' -- Book Two, Analysis (Part II).http://www.taxhistory.org/thp/readings.nsf/ArtWeb/04A16631C337FDD385256F1F005C4EB5?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument04A16631C337FDD385256F1F005C4EB5Thu, 15 Feb 1996 00:00:01 -0400Historical Document: 'Facing The Tax Problem' -- Book Two, Analysis (Part I).http://www.taxhistory.org/thp/readings.nsf/ArtWeb/63022B179A169D2785256F1F005C4EB8?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument63022B179A169D2785256F1F005C4EB8Thu, 15 Feb 1996 00:00:01 -0400Historical Document: 'Facing The Tax Problem'-- Forward And Table Of Contents.http://www.taxhistory.org/thp/readings.nsf/ArtWeb/CE6C067913F6DB4885256F1F005C4EB4?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentCE6C067913F6DB4885256F1F005C4EB4Thu, 15 Feb 1996 00:00:01 -0400Historical Document: 'Facing The Tax Problem'-- Book One, Background.http://www.taxhistory.org/thp/readings.nsf/ArtWeb/ED0E10B36C53638485256F1F005C4EB7?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocumentED0E10B36C53638485256F1F005C4EB7Thu, 15 Feb 1996 00:00:01 -0400Historical Documents: 'Facing The Tax Problem' -- Book Three, Conclusions.http://www.taxhistory.org/thp/readings.nsf/ArtWeb/3C2DF9BC8678543185256F2B00527057?OpenDocumenthttp://www.taxhistory.org/www/website.nsf/Web/Feedback?OpenDocument3C2DF9BC8678543185256F2B00527057Thu, 15 Feb 1996 00:00:01 -0400